Onyshchenko S. Budgeting in Systen of Financial Management of the Enterprise

System of financial management of enterprise during transformation of domestic economy. Specification and development of theoretical states, development of methodical and organizational recommendations of budgeting. Methods - analysis and synthesis, inquiry, comparative analysis. Author has derived new definition of "budgeting", economic essence and place of budgeting at the system of financial management of enterprise were grounded; budget classification was completed by adding of analytic budget group; applying of conception "targets and tasks of levels of management" at the stage of the financial planning division into strategical planning, current planning and operational planning in the system of budgeting; main groups of objective and subjective factors that hamper budget introduction were systemized and defined; also positive results of budgeting introduction were determined. Methodic-organizing actions at budget system were proved; methodical recommendations on budget forming and implantationat an enterprise were developed. It was implied at financial management system at JSC "Envelope, bag and pocket factory KONVI", at JSC "UTP", Ukrainian Union of manufacturers and businessmen, at the learning process at KNEU. Enterprises, learning process